The tariff classification of a "Cupcake Tray" from China

N048307 February 3, 2009 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.69.0040 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a “Cupcake Tray” from China Dear Ms. Wieckowski: In your letter dated January 6, 2009, you requested a tariff classification ruling on behalf of your client, Hallmark Cards, Inc. You submitted two photos of “Cupcake Trays” and specification sheets with your letter for our consideration. The “Cupcake Trays” are identified as SKU # 799FVC8279, a Christmas tree shape and SKU # 799FVH8266, a haunted house shape. The item specification sheets state the trays are two-tiered cupcake holders, made of coated paperboard that stands approximately 10” high. The tabletop designs have a two-piece base and two paperboard trays each positioned at the middle and near the bottom of the holder. In your letter you suggested that this product be classified in the subheading 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. It is the opinion of this office that the “Cupcake Trays” are provided for in subheading 4823.69.0040, HTSUS using GRI 1. The applicable subheading for the Tiered Cupcake Trays will be 4823.69.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) trays, dishes, plates, cups and the like, of paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division